./.  WORLD TRADE  
ORGANIZATION  G/VAL/W/152 
27 October 2005 
 (05-4994) 
Committee on Customs Valuation  
  
 
 
REPORT TO THE COMMITTEE ON CUSTOMS VALUATION ON THE WORK OF  
THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION AND  
ON TECHNICAL ASSISTANCE 
 
 
 1. Since the last meeting of the Committee on Cu stoms Valuation, the Technical Committee on 
Customs Valuation (Technical Committee) has held its 20
th session from 18 to 22 April 2005. 
2. This report pertains to the results of this ses sion and to the WCO Secretariat’s programme of 
technical assistance in the field of customs valuation. 
Theme Meetings  
 3. The first two days of the technical committee’s 20
th session were devoted to the fifth theme 
meeting focusing on two subjects : “customs valuati on and transfer pricing” and “customs valuation 
treatment of software”.  The theme meeting held very informative and useful discussions on the two 
subjects covered.  The presentations made by memb er administrations, the private sector and other 
international organizations and the panels discussions held were  of very high quality and well 
received by participants.  
4. The next theme meeting will be held during the 22nd session of the technical committee in 
Spring 2006, with the topics “valuation of used goods”, “buying commission under Article 8.1” and 
“guarantee under Article 13”. 
Technical Questions  
 5. At the 20
th session, the technical committee continued to  consider the technical questions of 
the valuation treatment of importations by sole ag ents, sole distributors and sole concessionaires 
(raised by Uganda) and the expression “sold for expor t” (raised by the Euro pean Communities) and 
decided to continue examining both questions at its 21st session.  
6. As it was decided at its 19th session to revisit the issue of royalties and licence fees, the 
Technical Committee held preliminary discussions on the cases studies related to this subject submitted by several members. the technical committ ee decided to include the question in its future 
work  
7. The Technical Committee also discussed the is sue of the customs valuation of imported 
electricity (raised by Brazil) and will have a mo re detailed examination of this issue at the 21
st session. 
  G/VAL/W/152 
Page 2  
 
 Administrative Matters Related to the Application of the Agreement
 
 8. The technical committee continued discussion on the scope and content of and the procedure 
for the update of the valuation control handbook, a u seful tool for the verification of the truth or 
accuracy of the declared value.  the technical committee accepted in pr inciple an outline of the main 
ideas for the update and agreed to adopt a moderate approach for the update by incorporating more 
recent developments in several areas into the curre nt version.  the technical committee will examine a 
draft text at its 21
st session.  
Technical Assistance and Capacity Building.  
 9. Since our last report to the Committee on Cu stoms Valuation, the WCO secretariat has 
conducted two national capacity building and technical  assistance missions in Bhutan and Peru, and a 
regional workshop in Malaysia.  Funds permitting, this  is an area that needs more attention for the 
members. 
Elections
 
 10. The Technical Committee on Customs Valuati on elected Mr. Ian Cremer (United Kingdom) 
as Chairperson and Mr. Léonardo Mecedo (Brazil) and Ms. Iréné Abba-Tou (Burkina Faso) as Vice-
Chairpersons. 
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